WBHS GST Rules: Major Relief on Medicine Bills in Health Scheme, New State Govt. Rule to Benefit Lakhs

WBHS GST Rules: This is a very important and relieving piece of news for the lakhs of government employees, pensioners, and their family members under the West Bengal Health Scheme (WBHS). The state government has introduced a major change in the rules for reimbursing the cost of Out-Patient Department (OPD) treatment. According to a memorandum issued by the Medical Cell of the West Bengal Finance Department on June 30, 2025, bills for medicines purchased from small or local shops will now be accepted for reimbursement, which were often rejected earlier. This new rule comes as a huge relief for people in the state, especially those in rural and semi-urban areas.

What Was the Old Rule and What Was the Problem?

Previously, to get the cost of OPD treatment reimbursed under the WBHS, it was mandatory to submit a specific type of bill. According to the rules, the bill had to be a ‘Tax Invoice’ from a GST-registered shop, and it was required to show the CGST and SGST amounts separately.

However, this is where the problem arose. Many small and medium shopkeepers, especially those in rural and semi-urban areas, are registered under the GST Composition Scheme. As per the rules of this scheme, they are not permitted to collect GST from customers and therefore cannot issue a Tax Invoice showing a CGST/SGST breakup. Instead, they provide a ‘Bill of Supply’. As a result, many WBHS beneficiaries were unable to get their money back for genuine purchases, simply because their bills were not compliant with the documentation requirements and were being disqualified.

What is the New Decision of the State Government?

To solve this problem and save people from hassle, the state government has made a landmark decision. According to the new order issued in the name of the Governor:

• Bill Submission Rules Simplified: If medicine is purchased from a pharmacy registered under the GST Composition Scheme, the bill no longer needs the tax breakup as was previously mandated.
• ‘Bill of Supply’ is Now Accepted: The ‘Bill of Supply’ received from such shops will now be considered a valid document for reimbursement.
• Effective Immediately: This new order takes immediate effect, and any previous orders on the matter stand modified.

What Should You Do?

The government’s move has made your task much easier.

• Worry-Free Purchases: You can now confidently buy medicines from your nearby small or local pharmacies that are registered under the GST Composition Scheme, without the fear of your bill being rejected.
• Collect the Correct Bill: When buying medicine, make sure to collect the ‘Bill of Supply’ from the shop. This will now be accepted for genuine purchases from such taxpayers.
• Apply on Time: Keep all your bills safe and submit your reimbursement application in a timely manner.

This new rule undoubtedly makes the West Bengal Health Scheme process simpler and more user-centric. As a result, thousands of people in the state, who were previously worried about getting reimbursement after buying medicines from small shops, will be directly benefited.